26 USC 4980
§ 4980 - Tax on reversion of qualified plan assets to employer
- § 4980 - Tax on reversion of qualified plan assets to employer
- CHAPTER 43— QUALIFIED PENSION, ETC., PLANS
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2008 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date
- Transfer of Excess Assets From Qualified Pension Plan to Welfare Benefit Plan
- Plan Amendments Not Required Until January 1, 1989
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